Why Letter 1058 Matters

Letter 1058, also called LTR 1058, is a final notice of intent to levy and notice of your right to a Collection Due Process (CDP) hearing. It concerns the unresolved tax periods listed in the letter. A similar notice is LT11.

The IRS instructions for Letter 1058 explain payment, missing-payment, and appeal options. A payment you already made should be supported with records, not just a verbal assurance.

Separate Two Questions

  1. What must happen before the deadline? Locate the last day to request a CDP hearing, generally within a 30-day request period, and determine how to submit Form 12153 under your notice's instructions.
  2. How should the debt be resolved? Gather the records needed to evaluate the balance and an affordable alternative to levy.

Do not let preparation for the second question consume the time available for the first. A call to the IRS is not a substitute for a timely hearing request.

What to Put Together Before a Consultation

Create one folder with the letter, envelope, previous notices, filed returns, payment records, and existing agreements. Make a separate list of each tax year and the amount shown. Note any bank or wage levy already in effect.

If affordability is the issue, prepare income and essential-expense information. If the balance is disputed, identify the exact adjustment or missing payment and the document that supports your position.

What Happens in Appeals?

CDP is a review of the collection action, not an automatic discount. Depending on eligibility and compliance, Appeals may consider collection alternatives and permitted challenges to the liability. See the Taxpayer Advocate Service explanation of CDP.

A timely request generally suspends levy for the covered taxes, subject to exceptions. It is not a blanket stop to all collection, and no particular hearing duration is guaranteed.

If the Deadline May Have Passed

An equivalent hearing or another resolution route may still be available, but the protections differ. Ask for prompt review of the actual dates. Do not assume a late request preserves the same levy restrictions or court-review rights as a timely CDP request.

Keep the complete response and submission evidence. If you later receive a decision, read its appeal instructions immediately.